Research On Fiscal And Taxation Policies To Promote The Optimization Of The Energy Structure Under The "Dual Carbon" Goals

Energy is closely related to national security and economic development.The world’s energy structure is undergoing major changes.The dual-carbon target is the right choice to deal with the continuous deterioration of the current ecological environment.It is wise to accelerate the development of new energy sources and achieve a smooth replacement of traditional energy sources.It can optimize the energy structure and the existing ecological environment to achieve peak carbon and carbon neutrality.As the optimization of the energy mix is constrained by technology and financial resources,the achievement of the“Dual carbon” target is hindered,while fiscal and tax policies are the most direct and effective means for government Macroeconomic regulation and control,its important role in the optimization of energy structure is recognized by the public.Therefore,it is very important to study the effect mechanism of fiscal and tax policy on energy structure optimization and the effect of fiscal and tax policy on energy structure optimization.Based on the analysis of domestic and foreign literatures,the concepts of peak carbon,carbon neutrality and energy structure optimization are defined in this paper,then it explains the necessity of fiscal policy in the field of energy structure optimization by combing the theories of sustainable development,technological innovation,infant industry protection and externality Furthermore,the role of fiscal policy in energy structure optimization is analyzed,and how fiscal subsidies and tax incentives affect the development of new energy and optimize energy structure is explained Taking the related fiscal and tax policies of energy structure optimization as the main thread,the deficiencies of the existing fiscal and tax policies of energy structure are found.Using the systematic GMM model,this paper selects the data of 30 provinces in China from 2007 to 2019,except Tibet,Hong Kong,Macao and Taiwan,and selects the interpreted variable as the proportion of coal consumption to total energy consumption,select the explanatory variables as financial subsidies and tax incentives,through empirical research to analyze how financial subsidies and tax incentives to optimize the energy structure,and then for the“Double carbon” target to promote the optimization of the energy structure to lay the foundation for the best fiscal policy.The empirical evidence shows that although our tax policy is conducive to the optimization of the energy structure,its promotion effect is relatively weak,and our overall fiscal level is still on the left side of the environmental Simon Kuznets inverted U-shaped curve,it has not promoted the optimization of energy structure,but has a certain degree of inhibition.Under the background of“Double carbon”target,the government should adopt appropriate fiscal and tax policies to promote the optimization of energy structure and help the realization of“Double carbon” target.To sum up,the countermeasures and suggestions are as follows: 1.The government should grasp the support of the financial subsidy policy scientifically and accurately,increase the financial subsidy to the consumption end of new energy,and promote the development of new energy in different regions reasonably.2.Improve the existing tax categories and optimize the preferential tax policy system;3.We will improve the monitoring mechanism for subsidies,raise consumers’ awareness of actively seeking new energy products,stimulate consumers to buy new energy products,and establish and improve a carbon market mechanism.